Independent Audit Advisory Committee

In paragraph 150 of its report, the Board recommended that UNRWA consider including external members on its Audit and Inspection Committee.

UNHCR also provided quarterly updates on the status of implementation of the external audit recommendations, which were distributed to the Executive Committee members.

UNHCR also provided quarterly updates on the status of implementation of the external audit recommendations, which were distributed to the Executive Committee members.

(b) Travel expenses related to the newly established Audit Committee

Provisional terms of reference for the independent audit advisory committee

(a) Revised terms of reference for the Independent Audit Advisory Committee

It therefore did not constitute an audit committee in line with best practices, although it was a commendable internal forum for audit follow up.

The Oversight Committee discussed for the first time in May 2005 the audit reports with an audit rating of below average or seriously deficient.

The Oversight Committee discussed for the first time in May 2005 the audit reports with an audit rating of below average or seriously deficient.

The appointed Committee members shall select their own Chairperson from within appointed Committee members.

It is worth noting that even the organizations that do not have an institutionalized audit committee have set up mechanisms to review internal and external audit matters as well as progress made in implementing audit recommendations.

It is therefore proposed that the formal title be the Independent Audit Advisory Committee.

Provisional terms of reference for the Independent Audit Advisory Committee to the United Nations

Prior membership of an audit committee of a private corporation or public sector body

Members of the Committee

Members of the Committee

Members of the Committee

Two issues within UNHCR relate to that recommendation the Oversight Committee and internal audit ratings.

The Independent Audit Advisory Committee serves in an expert advisory capacity to the General Assembly.

Note The members of the Board of Auditors have signed only the original English version of the audit opinion.

Note The members of the Board of Auditors have signed only the original English version of the audit opinion.

Note The members of the Board of Auditors have signed only the original English version of the audit opinion.

Finally, the Group agreed with the Advisory Committee that the oversight bodies' coordination and collaboration in the planning of audit activities was positive and would promote optimal use of audit resources, complementarity of efforts and wider coverage of audit areas.

In paragraph 313, the Board recommended that UNICEF review its internal audit procedures and work with the Audit Committee to ensure it significantly improves its report issuance lead time.

The committee comprises ten members.

Since May 2005, UNHCR's Oversight Committee systematically reviews all internal audit reports with below average rating.

The Committee notes from that report that the independent audit advisory committee would serve in an expert advisory capacity to the General Assembly.

The audit committee Charter has been reviewed and revised in line with the United Nations governance review.

The committee consists of four members.

The committee consists of four members.

The committee consists of twelve members.

Other members of the Committee were

The Committee shall consist of members.

Members of the Committee 100 12.

Comment by the Administration. The secretariat of the Fund has submitted to the Standing Committee a proposal for the establishment of an audit committee.

UNICEF considers the existing internal audit procedures for report issuance to be adequate and will ensure that monitoring of those procedures and reporting to the Audit Committee on report issuance is rigorous.

The status of the implementation of external and internal audit recommendations was reported regularly to the Oversight Committee.

The following members of the Committee were represented at the session The following members of the Committee were represented at the session

The following members of the Committee were represented at the session The following members of the Committee were represented at the session

The committee is comprised of ten members.

Election of members of the Compliance Committee

Keeping members of the Committee informed 84

Ex officio members included the UNHCR Inspector General and the Chief of the UNHCR Audit Service within the Office of Internal Oversight Services.

Furthermore, initial steps have been taken to analyse audit opinions and audit findings as to frequency and seriousness the results of the analysis will be submitted to the Management Review and Oversight Committee for review.